Details for businesses distributing both product classes

Rule 701—231.3 sets the cigarette-distributor requirement at $2,500. Section 453A.14's general $500 state-permit floor is not that role's current required amount. Identify the actual cigarette activity and permit locations before applying.

Section 453A.44 and rule 701—232.3 require $1,000 for a tobacco distributor regardless of an existing cigarette permit or bond. A valid cigarette permit can remove the additional tobacco permit fee, but the tobacco permit and its other requirements still apply.

The tobacco rule permits aggregation when the security can discharge either tax liability. For these two roles, the stated requirements total $3,500. Have Revenue confirm both the accepted sum and the full dual condition, including any increase or genuine additional permit requirement.

Cigarette-distributor and wholesaler activity at the same place has a statutory single-state-permit provision; do not count two permits solely because both words describe the business. That provision does not erase the separate tobacco-distributor requirement.

The cigarette application and prescribed security are filed electronically. Tobacco distributors apply for each business place, and their security must stay effective throughout the license period. June 30 permit/license cycles do not by themselves set every bond's cancellation or execution terms.

Purchase Now opens Propeller's combined Iowa application in a new tab. Match both actual distributor roles, legal business, Revenue's accepted aggregate and filing period, then complete both state credential and security steps. Provider payment does not issue the permits or convert a single-tax condition into dual protection.